The adjusted account balances of the Incredible Fitness at August 31 are as follows: Accounts and Account Balances Account Balances Account Balances Accounts Accounts ($) ($) Cash 16,000 Service Revenue 75,900 Accounts Depreciation 15,000 8,000 Receivable Expense Prepaid Insurance 8,000 Insurance Expense 6,000 Salaries and Wages Equipment 100,000 35,000 Expense Accumulated Depreciation - 19,000 Utilities Expense 8,900 Equipment Accounts Payable 4,000 Common Stock 82,000 Retained Earnings 18,500 Dividends 2,500 At the end of the accounting period, companies close Revenues, Expenses, and Dividends. Which one of the following journal entries is recorded correctly for closing revenue accounts at August 31? DR: Retained Earnings $75,900; CR: Service Revenue $75,900 DR: Service Revenue $75,900; CR: Income Summary $75,900 DR: Service Revenue $75,900; CR: Net Income $75,900 DR: Income Summary $75,900; CR: Service Revenue $75,900